taxes paid
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 316 U.S. 394 - Magruder v. Supplee · 1942Most cited · 272 citing opinions
taxes are deductible only by the person upon whom they are imposed
How often courts cite the case defining “taxes paid”
Court decisions citing the opinion that defined “taxes paid” — 272 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.